ABEIiDEEN: FOUNTAINHALL CHURCH OF SCOTLAND CONGREGATION NUMBEIL. 311909 SCOThISH CHARfrY NUMBEIL. S(N2019 FINANCIAL STATEMET￿rs FOR THE YEAR EP4DED31 DECEMBER 21125 ABERDEEN: FOUNTAINHALL CHURCH OF SCOTL4ND CONTENTS 10-12 13 BgiAn¢e 14 Stat£menÈ ofrtsh flows E5 Notc5 and ￿￿)Unting￿)h￿es 1&31 ApFcndix 32 ABERDEEN: FOlTr￿AINHALL C71URCHOFSCOTL4ND FOR THE YEAREI¥DED31 DECEMBER21125 The Thwees prestht 8DDLMI rerort and firnnei8t Sta￿￿￿ for the year eth*d 31 2)25. Thc firjanciai sial¢ments havc pret￿r£d in a¢£othe with ts &counling ￿11¢1¢5 set out in Notr l th the fiffjnetal 5Wments 3fKE comply wÉth th¢ Ge[K￿ Assonbly Rewjlatious for Coll8re8ation31 Fit4nc4 thc Chiities aad Trustee Invtstment (s(￿[8nd) Stsnthrd 8pplw4bl¢ m tl* IJK aT¥JRq)ub]ic of ]TdaDJ (FRS 102){effeth"ve l 2019)-. Objectives *elivhies AbydeaL Foutllainhall (knhof fonnedfromtheunionof fow¢h￿d￿S(f0nn￿ty HOll￿rn We&t fvfidst¢x*eL liubAslau'attlQws's Cross)on E Ju￿2023. Iilw ¢MoplacesofworsblpknowiJasFo￿trlthOj1 Church attk Crossli)cated on AltyTh Placcartd F(wtsiTrhail Churcha & 8Ao&ctloot8lonHarcourtRtwJ. kna&Eitiwweh8vetheFountaiDhall Church Centre I(￿on Bea¢onsfiL'ld Place. The CIMts¢h of SmtlandisTrinitarÉan in tknthne. Rcfonnedin ￿￿Etion 8NI Pretymn in wTr]ity. It cxia5to glorify GLKI znd wotk forthe &fv￿￿m¢nl of Chrisvs Kirgdom throllgh(xtt the wortd. As a DatÉoDal churc￿ li a¢knoW1￿￿¢S a distinctive (8118nd thty" to bring tk orthnanL%S of rtl18]￿ to the puyle in every wish of ScotlaDd throw a t£rrit(Kd miniw. Il In eL¥nTDOn cthuthuwhesin the Church of Scot1￿ rAr mtssion is sthtedthrough the Five M4rk8of KfissÉon'. To TxrKlaim theG)QdNe￿ of th¢ Kingthm To1￿￿ aud rTh telievers To rc4KJTrd to ]nm)ath TWJ ty loviDg service To seek to trdnsfomi unjust Stru¢tyffts ofsrti&y* io ¢h811¢n8¢ vi01th￿Ofe￿ kind and ar¥J retoncili8tion To strive￿ safryuardthe iDte8rity ofcxeationand SU*kn 8ttdrettewtheltfe of theearth roumaitihll cl￿rth seeks to ￿ at the l*#rt ofthe C& Coffte5 and atE sc￿Cd aller worship o¢h Sutt(kny wM)rning lo erwyr¥8¢ ¢oll8Wior￿I ftlknvship a￿1 wrtconK rtwcorrtrs. Our )ming *r¥Kes atc livc strcanrd Ter0￿d aTrJ avwlabie for211 ro via YouTuir, with links available from IM]r w¢bit¢ al￿ f￿￿4)0k Fage arbj T¢gufaTly at¢Rdsov¢r IOOvi¢w5cath wt¢L Jubi]&, 8ninfixmal ev￿7ng WOTShi￿ ishcld on the first Ihird Sunday of the nM)tsth in egrly cv¢nitLg at thc Chvr¢h Centst and Trk¢s fonn of a Caré relbwship follomrd by EtafoTtRal A gou1n￿￿￿kror¢hl￿hc￿a￿ThdS￿￿ym0rnJDgwOrsh￿ ￿nerallY¥S F4rtOfaSwm￿ Ciubwtiichmects attheSJockeLHowever, activities foryw chilthtn arr also Ffovided at ts Crcts¥durin8 ￿K￿l￿8￿OIShiP sothat trrtre iswtsion forywn& dJildr¢nno matter whith chU￿h satw they ￿eT￿L FouThtainFAII Churth is very wdl WFffflcd by members alld the 64 tru*e5 who ate ordaittd Eldtts fonnillg fv Ki s￿L0n. Motky donotc Ex)tLCy. timc to uxbk ￿￿larCh-￿Sknty1 iff•rsb4) OD Sutulay EnDrninBS ajxj cv¢nin85 ts> SUPPDrt outreach activit*s (ov¢rsc&mtertUiional charitr4 twond ¢lwitie5 or local c]J3rities for ex￿np[C as wcll &s a rnD8e of frliowshtpatsl ittkrtst wpsl orto thFKicofowbuildiugS￿d 5pxcs. Apart fromts￿ rEn￿l¥] dollati¢JTLsmadc ￿"the tn]ths of£79.584 tr1 tk churd4 asubskniial Dwnirr of knuts of voluntary fTDm dutir4*d of Feopk erLsure thatour butldittB5 wc114nainthirK4 mana8*1 and to th¢ ¢0m￿OiY foro wide ran￿ of ¥livi¢i¢s-onfy of which we li51¢dhete. Cbur¢h chor. I￿U&h thc ka&rsh4loft￿ Musid Dir¢¢b)r. fi￿dS forcjwkn House with aCoTtunwiity Cknir ini11￿1ve otxtt ￿ ￿Y sing¢TwIIIiDg￿ bc itwolvcd Coffcc Shopatthe Chthch Centr iSOPCf2Tcd by tc4ms ofvo1whte*S*Jnw¢ckdays2p￿ from s1lln￿r monttr4 d is to public The Ciutldsupport5 a m8e of cl)Eritrs&swell Off¢ri￿ outreacb th all with avaticty of kcy5rdcr5 BEBDEEN: FOUNTAINHALL CHURCH OFSCOTLAND PareotaDdTothrGmutts{(y to all) Cott[￿tionS foTEV)pl¢ livingwth &mrtLti& &)d tk'ir supp)rtctS Music at Stsxkel rdivs fiJt¥ls fora vari&y of (*ariti Liv¢lyMiEMLs for topi￿] dis¢ugsion T¢8ularlyh&4 over 80 wp]c attethg thc oM)mwJity G8m¢s Grour Coffcc arttl Chat Caté Church ￿ wttkd&y5 CT8ft kr rwkltvingwryththmenti8WMI t[*]rs￿￿ M¢n'8 GtUUPS Fello￿hip GrouFfj Pas￿r0] SLWK*t ind* forn ofafternTh for￿ rr￿e vulrLYable thurch Sup&Kr Clutr. arArt￿r$hipWith Lkvana Cburch thety wc provith ah￿ meal a nJ)nth forttw in Akr&Cnwh0a￿ SlTuggliLgewiomic4ltylhosted in the Ctlurch Ccntre). A IkpV¢]0￿ ill2025 IH5 t¢enthcexplotats)n of a p￿Ible￿￿ for*lay]istforIife". Thi5 will ktaken forthwd in 2026. In 2025, FO￿tiLnhall Chw¢h has ￿sed for odKTcIBrili¢s in sum of£ik061 (see 20X with tkn following fwther chariii¢ aLsoswtvort¢d. Insi￿rtN¢1￿1xTh Calms Coul￿¢ll1n8 SharinECulturES thro￿ m￿1¢ (wlwn ￿tk¢r$ i# Airrthcnl Mtj5cuiarD￿tr0phY-ThBj0seph Patri¢kTrust Aims (Aixrthen In(krt]HkN Mujtiple Sclerosis) UCAN £575 £785 £850 £282 25 £420 Fountsinball Church World Fund Dt. GrahamsHom&sUK Mary's Meab NkolokouChutrl4 Mal4wi vir￿ Tr Scotti5hBibte Soc £5rKJ £150 £150 £75 £75 £75 £100 £1,600 CaD)frd RedcrosSJ￿aI￿ Ilwrica Fo￿￿11th￿Ch￿£hP4rt￿ip*￿d in ChrwwATdMr&rai8it¥ eV￿letyor xtiVili¢5 al￿1￿% ad(L%e wtrtshipwftth localckn¢S￿ 8skntN¢Ightwf￿wh<￿D w¢erKowa&ttttcthweBatyonth thTrrAtc fwd itmsandotkneEaffi81s atlycar round. vKbsitepToirydc8a sttartshot of'WtAt'sonYatbl ￿[￿(0 promOtrthea¢tiviti￿QfII¥Mwknus￿ ourpTcmtscsttr0t w¢ t¢licvc a￿tal ￿ MDSI orth¢ COMM￿lty. OUT hire t&les *e fttaffordable l¢v¢ls. This is wliwlarty the e&se foreharitsbk grotsps. such as Ma88if'5.Thkn hir13ta] itkto the fl￿¢1￿ 5tstunu)ts of Aith: Fourtainhall CFLuTth &8 FArtof thc fim(t8 1lltr0dtt￿d on Uni¢)n and we1e￿refO￿ nOtre0)￿lS￿jonlI￿ idaT¥X ofthe &snoeLY)nomtc kniefftw)uld flowtt) c0n8reg0ti￿. The Chuwh also owlls chwch hiaoric41ty i)wn'8 Cro* CllltrclL Tr"fnthes CO￿[&￿1￿01 il is wt ibletoa*crtain thehithyicai costoftl* Church fnxn 1881 andtheamountisnot dee1)￿dInatetft81gJvettfl￿lett￿ ofii stnceth¢ butliJingwa5trated.Thethurch th¢tefthr wi%this1￿]IdlngoTr its b31aEKesheetat￿alS0r There is M iThJmdÉate ftwxia] risk [￿ Fnsibiliiy of FourEtsitth￿I Chwch. LIkc￿￿￿ ¢hurd￿5 aod the Chu￿￿ of ScollatMI knadiy, the donograttht¢s of ¢)ur the Kilk Se&sion is not & ]ong-tern s￿%￿]nable onewith many ]ttmbo¥5 ixin8 over 70 ye￿￿ of ag¢. The lon84um survivo] of FoulltaÈnha]I Chureh will ￿ depenthnt on ￿virg apwwhe5 to church aNt its Ixiunecltons Nithin th¢ c4)mrnunily. This isa challthge for Bll and iyill bea clcar focus for ￿ irt the sknrt arkl lon8erterni. WO￿ 15 ￿¢￿'&Y iti tr¢ of a fivc-yeor AGtiOD PlatL that bri￿$ toRettKr vi8ion of conRffRati¢JD for rts Mi￿￿) wotship, lik attd Servi￿ tskiJ)g8CL¥>UDtof OwptrSent￿ft10tl CA￿]ty alld Tr ActÈooPJatt *tsthrtaiTD&lobicctiv£4 a timcscuk forach]"¢vrJJrt and will c￿0￿￿8¢ artn￿l p￿8￿% trview5 with traffic li2bi ittdtfolorof of progr￿ in J¢$ of all &stttL8ofour¢lwth Jifr. SoDr k¢y ob￿11¥£5pIaU￿Bd Hjdut: otrerrnojr rkpportunililz for wayer. Mwsbip and rcflcctton ts110red￿ diffuctttage 8rOU￿ ty 2027 xplrye &nDnenical oTT￿￿et¢S to share in and chrI￿]8n by 2028 Supwrt and stresJgtheJ group5 5upw>nin8pwplc livingwith daD￿la thTou8h (oDnwtion4 Craft eoDnectiODS andPlaylt5t forLife iTr 2026 ]kvelopa [￿h￿aY for0ffaiDgoprrt)rnmities￿YQuTIg teenstsklnga￿urtOfthejrne&ts atKtititmts andtakingour r￿lUthern by 2028 urthcr cxpl¢x¢ with t*vana tharedministy a￿loUtFe￿hOp￿rtttnjtses th¢ SuprEraub trj help those in sW[￿rt of Ins￿￿1 Netghlxjur, Worship in the Park de. in theJkxt2 years Er￿￿38t Caf¢ Phi109)phie Youth Club overthe next 2 yeaT5 A5SiSt itl flltancing themi&ston ofthe cottgwion: the kttings ittorntr is tSi8nifLL¥rt e]ernEnt of our fina￿e$ Carry o￿the p]anned Strwo￿￿hip C8m[Al￿ by March 2026, Elimin•e the deficii Mithin 5 yw simingto h￿f itwithin 3 Y￿rs. Examirtethe of ¢xh building an￿ th theopN)rtUDily orcan iy math ￿ rxi5¢ ￿pUrP)se any or all of thcm to t￿l¢t$¢￿e our ministy io ¢ommunily and t￿yONd- wtthin the n&xt 2yc4rs Non.fjD￿￿laI risk swh as He4lttk aDd Saf*. foc#1 fite aTE Teviewed by thc Pmr Th¢Thts(ees have ￿mi(kr¢d thc r￿￿¢S1equ1￿d snd havetskn intoaccountcutrentandculureliabilitie& It i$tJK 1"n[ty￿. PDlicy to IKJld tBstyesofapproxima*ly $ixmonthsexFC5 ayw. i5fft5wI)le Office6earers- int&tér Trea>Jrer KiikSe5sion Fountairshall Tea￿￿ -. OF8aTrtsatton .Team ￿ernbe￿ and Adherants ABERDEEN: F0uP￿Al￿HALL CHURCH OF SCOTL4ND FOR THE YEARENDEDJI DECEMBER21ll5 ch￿￿[Y name: AberdekTh' J.ount8inhBII Cbwch of S¢(thnd cOngr￿10￿￿u￿trff. 3TrI￿9 ChaTity rcwrdtson nu]thr. SCIX12019 The Church Oir￿e Fountsisthall CIllw¢h aLthe CFO A]byn Pla ABIO IYN Fountwllh￿I Church F.lthr$lTruaeesThhohavesuvedsir￿ l j￿￿Y 2025totkthtcofaM)roval oftheS¢finWi￿ stathents are &s follow& Kirk Sessffio Paul Addcrton Ciotststl Blakc WLn . Bradford Janct B Doris L4Tn . Crdwford Yvonne Bain r)0 l&$ Bo d to 2P June2025 Alan M ra Calder Mairsanna C T)ou las Crombie Ruth Dlln¢￿n ShLX)tba F Fiona Gerrie (to 25 November 2025) ce Johnson tu 13 Mai. 20251 I lilaTh MacarKtMI' Derrick ￿Illre to ?4th 2026 G2vin McEiven Atlsiairmc￿n1 Elma B￿llIe Put Bo d to 2Q Jun2025 Janette Browi Robin Camero '￿)ndc13[k Alan IkTu50D R£v I￿ncan Edthe .dna findla Mtirtin GTei (ilorift Kothman Gillian McArthur F.unice ML(otknkth Lorna Melntosh Janice McKiola Pamela Michie RichgJd MoTriwn Anne Pal¢r6()n Gillran R J&nc5 R Eiven Ritchie Hthl Stnclair Llirdk*h Sunnu¢k SheilaT￿la%￿Od Rev Tan Web51cr rct Yule 26 March202i riona Eo to7A .12025 18&￿1 Jacks(bn Andrew hkcreath Moird Matlvrr Alison McLLx)d Patricia Minen to 26 March 2025 Cathuine Mo AllaTh P&crg)n Sanders Pa*rn)n Tom Reid Mslcs Pate￿>Tr oTrReid ￿2 2026 Mhairi Shew Sheila Smith JennifLrl'aii Richard Wailis PalJicia 11 Alan Sinclair James Steel PeterTail Vtrna Ward Artn Wi]sort to 14 March 2025 24th Juue 2026 ABERDEEN: FOUKfAINHALL(llURCHOF SCOTL4ND Revc¢DdDwJcanEthJie Rev¢¥erKtTanyaWet& Yvonn¢Baiti Aliw hkLgJd Minister S¢$5ion aerk Sé#tthryAudJtar B*thYs ThNtoes' MPDD5rThllllkJlJ rel*¢hJtt ty th¢ Iln•Detsi stxtements SIKJW atye&)dfairMewoftheststeofgffairsoftheclwTty Incrmi￿ *iL*tonof1wvr￿ ofthe tow deprtwtsdisc1i￿I in the fiThffiei&l S*Men￿. fina￿JaI posttion ofthecknity andettthlc tTr￿ tknthe kncntsiy)]llpJy Thith the Ch&tit*s•)dTrust¢¢ fraud atMI thcrirrew1￿1e1c& Aligm Seylw Ckrk D•r 'L1 'L ABERDEEN: FOUNfAINHALL CHURCH OF SCOTL4ND INDEPENDENT AifDTfoR'S REpoKf TO THE TRusfEES OF ABERDEEN: FOUNTAINIL4LL CHURCH OF SCOTIAND FOR THE YEARENDED31 DECEMBER21125 Oplolo We h*ve a￿lIted Ihe finartiai statemth of Al¢rd¢¢L. Fowknithll Churth of Sccrtknd (d*'eb￿Aly') for the yearenlknl 31 Deeemltr 2025 which ¢ompris¢ the ststrmert0irin2nci￿ *tiviliL4 thc Folart￿ shccl the sratmefft of (ash floivs and noies to t]K fJnan¢ial indudirs a yjmmary of sÈ8nifi(2nt ac£(thiirtB Foli¢ie& Th¢ fJTwKy81 r¢wrting fi￿r￿￿)rk that has tten applied iti their PTErArntion i5 ￿lI?b1¢ law and Uniial Ktngthm Aco)urting StBntsrd% including Fitiaticial Rerthing Stath 102 Tk Fi￿￿1&1 Reporting Sthd{￿aFFl1Guble ilx UK U￿R￿bIle (Unitrd Kingkn Generalty Ac¢eptuJAecix]ntiDgPraL*Èec). In ouropinior4 the finan￿al thLcmenL*" 8iv¢a tru¢ snd fHirwi¢wof swe of&cbarity's atrairsasat 31 tknk*r 2025 andofits iii¢(ming reg)UTCts •)d applicalion of reg)ut¢L% including its inc<￿e aTrJ eXp￿dI¢U￿ fortk yearthett end&l" have PKert priy¢dy w¢p4￿￿1 in accordancemryth UTr1￿ Kio8dom G¢n¢]aily Aexc0￿ Aecounting PraeÈi¢¢ and hmvc Ercn FIEF￿ in XCOTdance WLh the reqU1￿m￿￿Ofthc Charities and Trus*e Inve5tJneni (St￿land) Aci 2005 dreguiation 8 ofthe CknftsA￿ts (ScotW)Rcgu1ations2(￿ (&s amended). BLsi5 foropiDioD We condwred ow audit xo *£x$rdan￿ Intern￿01￿1 St*)d8Yds on A￿￿1]￿8 (UK) {ESAs (UK)) and 4Jplioblc law. Ch sthtcments swuon QfourreF￿ Wcawinrdancei%ith theL%hir21 Iequircmefflsthwa￿ ￿leVant rwn5ibilitics in acCorda￿e with thes¢ r¢qUirC￿¢n￿ Wc ￿lieVe thatthe audii evide[￿ we havL' obtsio¢d is sthi(¥it and appropri8tetoprovi¢k ab8%s rorourqxn1￿. Web8ve ￿thIng to Tem in rw of the f01loThry￿ mattws in r¢tatioTh to which the ISAS (UK) require ￿ lo rep)rt to yotj Mthere.. thetru5t¢ohav¢ ￿ldi￿105ed in the financial swemenLs￿Y id¢nlifjcdmaterial uncerfainiiesth* Maye￿ si8nifi¢xll drth atAThrt cknty's •bili¢y to colltinw to adw the 8Otn8 c(xwn fora ofat IEa twdve month5 frcm thed&e when thc fin￿1?1 thtcments ate auUM)ri*d fori&su The other inforn￿￿Oft wnprises the infonDation illcluthd in the ￿ttual T4￿ othcr fir￿￿la1 tstan¢nts and ¢)ur audiiofs fcp￿rtth¢M￿ The Truktts￿c￿¥F￿Isib]e fortrother infonwoncontair*dwithin anDual reFO￿ Ouropinion on th¢ fina￿al s￿thents Is)￿ not cover the otl*r iTtfom)aiion an4 • to the txten¢ (ther￿ ￿pIlL?￿Y ¥ta*d in our In Conn(￿￿0￿ our audit of thc fjrmncisi vur rE5F￿1b111ty Rs u) read th¢ ¢xtrLer infom)￿1(￿) in s con5i(kr the other infom)*ion is iDLrJnsistent with the st¥ten￿ts or (Mf knoThr]edge obtained Én the audit or otheThwisE 3Hrws to Ir material]y mi&stsk(L If we ithnufy Alch m*eTiai inconsi￿￿]eS or 2Ptwent mareTia] mi5stst¢m¢niof thisoth¢r1nfoMatiL￿M￿ arernYwiMJ kn repxt thatf2¢L Wehavenothin8 itt tlus Jtgar io ABERDEEN: FOUNTAINHALL CHURCH OFSCOTLAND Tf4DEPEf4DEfo AiJDTfoR'S RXPORT THE TRUrnS OF ABERDEEf4: FOUNTAINHALL CHI]RCH OFSCOTL4ND(tonttnlled) Mattvs Fhich we art Teport by ￿tep￿0￿ Inlightoftheknowled8e *id LmdEr&at¥ffin8oftr charity anditscuvironmthJt(**air£d Énth¢¢outse ofthcauQ MEhav¢niX idcntifiedmateria] n]iSgatLinents in ￿TrIL￿e5 We hkvc nothing to re{￿ in of the foll¢)Ming Matte￿ in reknion to *thich the CPArilies attd Tnt5tees Invesuna (ScotlartdlaTrl the Clwiti¢sA¢¢4Muts (Scdtand) Rwknttorts 2{%￿ fWLtr¢5 US torep)rt toyoj if. in O￿9p1n10n.' adtyu&e and accounting fCOTd5 have not beeTr keF¢ or rettvns adequate for ¢)uraudit hav¢ not been rtteivoj from branchesnotvisttedby ￿ or the 5tataneTrts are TllagrnneyLt￿ryth the xO)thttingreLrfg￿Id retyrn4' r wehav¢ I￿(￿£cIv&S all th¢ intoTmation and ￿￿18n#t￿￿]5TrE require forour audi¢ or adYantsg¢ of th¢ ¥m￿l mnrAni&s' &X￿MI0nS in ￿t￿rIng t1￿ Tn￿e￿￿' retAlrt and fm ￿uireMent to ResponslbUliie5 of TrL8te As ¢wIal￿1 more fi]Ily in th¢ st&ement of Thjkn, Wibiliti￿ thc Th]Ste￿ are resp)nsiblc for the rywaliort ofihe rujanciat gat•nettts and f¢x sati5Kcd thcy 8ive a In￿ atKf fair view. ar￿ for such intenjal control as the Trustres tcrniine is to ellable the prep￿tIOn ot'fin￿laj st81ements that are free fivm ma￿]2[ mi$51atancnL whethtrdue 88oiThg eoncerA4 dtsd05tThs asappl1L￿1£ m3ttrr5fEJated tsJgoing¢orKem and using thegoÈng (J)n¢em EdsisOFacco￿ts￿g ILSS Tn￿re¢S either intendto liquidth the cFArity orto ccaseopu&i¢)n4orknvc nLTrr¢alu#t¢ alt¢rtwti%¢ IKLL to do so. Audltor's Tesponsibllllk$ for the audit of the luattcixl st¥t¢ments W¢ hav¢ iwl appoinLuI as auditor wJ&r ￿1)un 44IIXc) of the Chariii¢5 and I'rthstre Invcstmert (Sc(Aland) Act 2005 end Our obiecttvts *e to obtain rt450nabJe ￿urartCe aboth whctkn the fItw￿l￿ a ithle are fre¢ frorn matcrial mis5tatrnL whetEKrthKto fraud or¢m)r. aud to i￿le an audilorfs ￿￿rtthal￿￿IudcS I￿rr•in10￿. ReL8otrthle L$sUr￿)￿ is a high level of bJt is not A 8uaTrntee that an audÉ"t ￿lIKh￿ted in accorknrx IUK) ￿11[ aEway$ thtwt a material misslatan￿1 wlKn li ¢xiM& mi￿￿[eMEnL5 ar1￿ frm fraud or em)r and are con%dered matUi81 if. individuajly in the ag&Trg#t< they LX)uld reagonably b¢exp*ted to intluenc¢ the C¢ODomic decÉsion$ of wr5 taken on the FL8tsof thes Irregul￿ltieS includin8 frau4 ]￿t￿ncl￿ of non-C(Mnpli4nw with14Ns and ye￿18¢10n& We &¥ign pr￿ethre$ in lin¢ with our r¢s￿nsIbl1iIIe8 outli[￿ a￿)Ve, io ddeci malerial mis5wuxents in respect of irregul8riiic4 including fiawd. Th¢ spc¢ifi¢ J¢cdurc5 forthis en8a8ert*rt andthe&xtenttowhich thesearetsF•bteofdcte£iiti8irregul#ritie4 includiD8fraud *e &iailed including thr￿Jgh ¢fjscussion5with the TnL%tee4 diya￿lOnS withiti our 8u(St tcam plannln8til￿ti￿ uwkting OUrr￿¥￿Id or intema] corttrots ¥nd erLwrinB these operthl 8$ We wibte irKenliv¢% <￿￿rtunItI￿ for frauth]]entmanlp￿Q¢10n ofthe finHnci2J stat¢meots. W¢ identified laws and regu￿]unS that *e of $i￿]ri￿￿e in the Coll￿xt of thc charity by dIs(￿SS[0ns Mryth tnJ5tc¢s and by updating our Undr￿￿8 ofthe S¢￿rin whÈch the cFAfity OtLrae& LawsoAd r¢gulatiLY)s ofijirect si￿*fiCan1 iti ¢t* wntcxt of the charity indu& (j￿111¢$ andThLth Inve5thVrt (Scots¥￿])ACt2OoS aThl the CIAritiE5 SORP(FRS 102) 2019. ABERDEEN: Fou￿A￿￿4￿ALL CHURCH OF SCOTL4ND ABERDEEN: FOuTr￿A￿HALL CHURCHOF SCOTIAND {¢omtknued) We asscssed the Wwibrlity of the firAtxial statemurts, tncJu(ETr8 aTLd consithrtl thc fiaud risk5 to Lx m￿￿8￿n¢nI ov¥rri¢k ofwjtyols aTMI reven1￿ ￿￿gnitIOn in rLwi of irtvtstrnent ine¢Jmc (hwtests i￿]Urk(L wa¥ not limited to: 8mdenquirits of m¥J>agement and those chargd with 8tsveTngnee. EllqU￿ of murAgmcnL tb)x charged Myth gov¢matKe aThl eMity"s extem81 legal ad￿9)r8 8ctug18rd lial 11ts8ation and cloims. Reviulqng minutesofmedinBS ormaDa8cM￿ and kn cbar8edwith governaDee. RcviLwinB financi￿ ststemErt cairul&t0tt8 ¢fscloswrs s￿1 dis¢u55lllB the uppliLxbility of those Mryth rclcvaffl fina￿e %taff. the gFVmPriAtenegÉ of acco￿1n$ polietes LÈ tTr￿ hovo b￿n applied in W ofTtC4witi¢)n of 8rnni fundin8 i￿)Me at the EalanLt shca date. Auditing the risk ofJTrw•BanuAI overrid¢ of ¢oThtTol4 inCl￿ting IhrWtesriDg manual ￿£¥)￿lIti8¢titr1es arKt otlw justrn¢Trts for4yopriatQKSS lwd ¢Valu￿1r8 th¢ raiioTM]e of 8iBllificaN tran￿1￿& oUt￿de nomiai LX)UT5¢ of FAJsiness. Our autht pnxtdwcs ￿tre de91￿ed to T£8￿nd to the risk of QJ*rr41 Tnl5#AteML￿ts it> th¢ fir*ncral St*em￿l￿ r￿￿ill8 thattheriskofnot (kntingatn#¢¢ria] rniknetttth￿tOfrWd ishtghcrtkntherisk (Ffn0tth￿￿1n8 amissiltcn￿Trlrcslllttn￿ from em)r. cvcn ihou8h wc have prowly p]anned aThJ wtorm￿ our tsudit in ALY0rd0￿e with ouditÉn8 Thue 81¢ inh¢ren¢ limits¢ions in the audit tffoceths wfotrncd &8 fTaud Énvolve In￿tional coo¢¢aJmcrt collusion. misreprnxntation. In*ntI￿ omi65ioffj orthe ovarithof inthg] cor*rol8Ntiith can inauzthe risk ofnonthion. A further d2¥wiption of tyjr re¥rtxwkn'lities is avoil4blB on tk ReF• CO￿71.￿ •t.' h¢tps.'Ihwry¥.frc.or8.ukl*¥JitOW5rcsp￿bIIi1i¢& This dexriwion fom¥ m ofoweuthtofs reporL U# ofour report Th15 rep)rt is rnadc wl¢ly to chrity's trus*4$ es e in gC¢Ord￿ ReBulwiort 10 of the Chrities AccrAmts (S¢otland)RcgJIa¢ion$2(￿. our0￿11￿￿k hlls t*enuD(knrt4ken g)that mi8hi srat¢to thechority'sm¢rDiLT5 Ou)Rmatt r¢ rcqillrcd to to tbom Eudilor'5 W arxi for ￿ otkn PLllpose. To fulkst extettt permillcd ty ]Lw, not acc¢Mor￿Um¢ resp)n&bth'ty LoanyL￿otstt￿nts￿c￿Y 4rKI theclwity's tnkn8$8b)dy, for0Wa￿all for thi5 rewrt or for the upÉnionswe hayc fomjcd. CIUIA* R Nlcojmn CA (S¢ulor Stststory Audltorl for behiifofTbe Grant Consldine Partsenblp Stxtsknry Audltors Cl￿tered AttoDnt•nts 46 High Banchory AB31 SSR 27108r2026 Orant co￿ldin¢ is eli8ibl¢ f¢)r thprA)inth)tht 05 auditor of tr ¢harity by Virt￿ of its eliwbility forar4x)intmenl 95 aUdI￿r of a L¥)mp￿Y ￿der sedion 1212 otthc c.crnr￿jts ACL 2006. 12 111- iJi- ala l 14 Tof•l No 889.926 891￿7 201. 113.113 IJ91374 IJ31.4M2 IY24613 1427JOI 49&141 4955(1) 471454 4711JO¢ 13 14 ABERDEEN: FOUNfAIJ¥HALLCHURCH OF SCOTIAND srATEMEKfoF CASH FU)WS FOR THE YEAR ENDED31 DECEMBER2025 Totsl 2025 Totsi 2024 Net casb w¢d illoperatiDg #divitxs 19 14429 InteTa%t atyj dividends Aqu1&ti￿ offix¢da55aS Acqutsttt(M of inveth Proc#ts fivm sde of fixcd &55ets Procttts from sale of invc%tsnents 55.194 54.739 470.1XKI NetCAsh pmided bylnveMinEa£tlv5tl¢s 194 524.7 Casb flm from actiYhi¥ Advanced Re￿YMentor bcrfrnvings Cl￿nge e*sh e4uivaktttsill thE year 14.1 237.780 Bank 8ndc8sh equivaknts br￿￿ foTrw41 15 FOR THZ YEAR ENDED31 DECEMBER21)11 Stalxtory l•f•rm*tion At¢rdeebL Foutttainh￿F Chll￿h ofscotknttd 13 a Sc(Itish awity and is regis*red Scdland The charitys rty5tc￿d numtsrand princiF41 athlwcan be foufyl in thEReferetKe &Dd A¢kninistration DtrAi1s Section oftk Re[￿ of the l. Aetonxtl#g pomdes The FmAcial statcmcDts of thr C￿lty. wbi¢h 15 a wblic benefft ¢Mity under bRS ioi ￿ve bttn wtpat&l in aLtsr&n￿' with the charitys coThstlluti￿ the ChaTitie5 and TTU5tee Investm¢nt (Sc￿) Aet 2005, the CtwiÉies AccoutAs (S¢AxlaThl) Regu]atioL8 2￿￿ (as atDcnd&l) atsj "Acwuntts]g a￿1 RcpxtiD8 ty ChaThtt￿ Statanellt or Rccommenthd Prdrtice appligbtc to charities prnlng their accwtts in the Financial Rfwrtin8 St#ndardapWiLthle in th¢UK andRtythl%Goftrdand(FRS iff2) (¢ffeaive l January 2019)-. L*Wisa PthAic B￿￿lIEn¥11Y as ty FRS 101 The finw2] 5￿ments E¢tn prtkwr¢d the histori¢81 (y)5t ConV￿ti￿. Thc princi￿1 aLXYMrtin8 p)IKi¢s adomedarc set out Eel¢)w. At th¢ timc tsf apwoving the fi[wKi￿ ststrmcTrL% the 'frn￿5 have a rLWn8bl¢ ewtstion tha¢ the chorit), adWater￿u[cesI0COAtill￿e opuational exist￿¢ forthe foreserthtefuturL Thwsth¢Trus1crscontinuety*lorrt (c) llleome In¢thrL¢iS recogDisedwhen thcclTrariLy h&scDtitlemeni￿theffi￿a￿Y F%rfomMitrc4Jnditsonsattschedto theitun{sl olincotttelllve bEen m4 iti5 wc*able tl* I￿1￿CoMe will Eercccivof ajjdthe ￿￿￿￿ed[ell&bly. tk)nated [Kof￿1011ak scrvices i>)nated facilities are r(t(V￿1$¢d & inc4)m¢ wh¢n thc charity ha% control OVLY thB aDy COrtditi0Tr8 Wtxtated with the it¢m h8vrlxeD meL the Ytteipt of ￿c￿le t￿rit from the clwityoffkitem isproFAbleandthattsMotntcbertfftLYll bemwJ¥rdreliably. In 3rwrda[￿Cmllth theC]Jariti&% SORP (FRS102)tr< vohllAccrtin* ofconw*ionmemiv5 isTh)i On recapL (kTrMted prOfEssion￿ ser%i¢¢s artdiknnat&l foeilitie5 arc Yeco8nÈscd on tr basis rJfthcv8lue ofthe BÈft to the chaTity which isthc mLX]rttk clMTbty would have]x¢￿wIll1Qg otrtsin servtctsor f*ilT¢]￿Oreqv1V￿¢￿t Intcrest (Th) fundsheldon dy)sit is in¢luthdwhen TC￿t￿ble9ndthC￿￿Thl L*n ￿ m¢aswuJ relvdbty iy thc charity" this is norn￿1]y upjn nolifi¢%t1¢￿ ofthL ioterestpaidor poy9bSe bythe SDvG51mo# lllLUDe i5inclu￿wl￿￿ [￿1vabl Gift aid rxeivable is included In incom¢ when is o Valid dctlaNion fr*m the thJw)r. Any Sift aid amount rttovetcd on a(knnation is (x)nsid¢rrd to kpArtofthat gift and iStr￿&d fL88n &&4itiontothc as the ÈFlltiaJ 16 ABERDEEN: FOUNTAINItALL CHURCHOF SCOTL4ND NOTESAND ACCOUNfiNG POLlCtES (Co￿) FOR THE YLiRENDED31 DECEMBER20LS l. A¢¢ouBthg poli¢ies (t•ntlDu¢d) {d) Expendltsre EXpaKlitU￿ is Wi5ed (￿e there is a or COLSlntse ob]ig8tion to makc 8 paymeE* to a thtrd pty.. it Is oIMble th* ￿emEnt￿lI[ k ytEdandthcatDoutslofthe0bAi￿1onc3n bemea5ured reliably. ￿￿nd[tUr¢ CI￿lfIeduththC following*ttvity headin8& Costs ofraisin8 fund5 comwiK the dirttt LX)AS a￿K)It￿l wilh fiJMIrrisi Expendiiwe (n clHritable &tivitie6 inctuths ￿1 LthrT coas 8syJoatalwith tht of ￿ ckrity kn fi ExwditiTe incE1￿¢SVATlvb￿h Cal￿0t ￿ ￿Thered is [￿4)r{￿d¥S l*rtof the ewditurc towhi¢h iirelde& (e) Fund Funts aff classifi￿] &qothErrestridedfillKborUnr&￿￿fiMd￿ ￿fi￿laS follo 4MI Re5trict¢d fijnds funts ￿bJe￿ ￿ s￿cl￿¢ [e￿￿r￿Trts asto theirus¢ whi¢th may Ikdared by the &Jnoror with their8￿honty or uEatedthrou8h Iyj Pr(￿ still within Miderobiects (Trf thr ¢h&rity. Uwestrieted funds areLYw￿¢ atthe (knscrvtton ofthe ThAsLcc5 in fvrtheranceof th¢ obj¢¢ts of thvchariry. If of utur5triaed are eatmaFked at the dtSCTdioD ofthe Tnjstets for a partic￿3tpw[0Se. they are TTU5tr5' dL*Rtsonto apply tre (fj T•lltilAt fixed The I'nisitts ofthc ChU￿h hdd the titje ￿ the churth Ixtildinss histori¢xEly knowi as Holburn West Church #ttd tennis courL Followfftng a (kternitoation ￿￿kbY the C¢rtE81 TTu#¢cs in June 2023. un(krwhith the frre rADLratsof thr 5alc of HolbLKm Wr5t Church and ¢enDis eourt s￿1 be LYeditEd to the ￿efit of the (X￿￿gatIon in the CotL801idtht Fabric Fund of Church of kntIats￿ the thuTeh buildings and court wae llot incluiknl in the rUw￿lat 5tatyDellts of thc fonntr IIolburn West Church ar¥J were Th)t in(VTPDfdÈal imo the ststheNs of Ai*deeTr: FoWtyainh￿E Church &8 Prt ofthc fjJn& intffxluccd on unil￿ &$ knefii MDuid lknw ￿ the Thttittetotrchwh iwildittgknownasFowLtsitth&llChwth&Tlr stixkctandthewktotheF(Xth12tD￿lCbllrchccnkne The tiik to th¢ Ma￿¢ aL 182 Midsthckei Road has TideNuttL]rrABN99694 and the tttle is in the mn]e5 ofthe Mtntste Session Ckrks and Tr¢&5w¢r for& timc iKingof (ona¥e8ation￿ Tnbsw for the *aid cOn￿gaI￿) ThEtitk tothe Manse at31 CrnfonlRoad i% liegithrofS&siDo4 aTrJ ￿ tide ts inthc of the knion CIcEks forth iti))e k]Dgofth¢wn￿cB￿I￿)￿￿sTn￿ets fortt* saidcon8regat￿. ])wing 2024. HoIbJta West Chwth ￿ tw'o so14 IKits8 tt¢ forrrtr CY0&8 Mar4e and the fornxr Rthisknv D￿n$ 2025. theRybi5knv Church ￿1]di￿&w¥S$0l￿ Th¢ Church of Scodand &nerz] Tn￿ttl eonitnueio (arry out an ¢)ngoin8 4XffCise nattonauy to review all Chureb prottrty title5 ID or&r tl•t the rx)sition clarified snd all Church ￿OpertY FK induded wtthin thc rdevattt fmanctaj stat￿£nts at a vahr wbtch is ￿tiC(t to ￿sC￿lI￿ with tr olf1￿ of the Scollish CIMrity Reg￿ator. i fin9￿CIal 5tatan￿tsdO not includ¢ally a{rj￿￿tMC￿ whi& ry benectS58ry iftheptDFrtyw&s 1r￿1￿j￿j ￿ v31uati(MJ in accordw the SO]iP. All ￿n8ible fixed&%sets. ¢x¢hJding tKw•Jdiirco5, LY)stiD8lne￿¢$sOf£l,￿OhIVlD8avdI￿ewthEch&rity ST￿Lef 17 ABERDEEN: FOUr￿AlNHALL CHiJRCH OF SCOTL4ND NOTESANDAccouNfiNG POLtClES {c0Kr￿uED) FOR THE YEARENDED31 DECEMBER2025 l. AeeotsDilnzPAitieg(¢o•dnM￿> TrASiSto wiite off the cost winiti￿ valufy less res(hMI ￿L*. of tangible fixed &ssctsovts th¢ir¢stimated Fixture5, fjttings and offiL% equiFrnen( equiixnent Othrr¢quipYnent 20 years 10 yeaTsand 20years 3 yedrs Chwch p￿￿tieS bave not lyxn dep￿￿ as it is that the Etseful life is so l(mg arxd resith]aJ value ts) Herttage assets Th? ChwclLalso chwcbbw'lding historyxllykr#)wias I)￿1,$ cr￿ ch￿£￿ ￿Tn￿¢￿Sidertrotit is not po&8iNe ¢0 a￿]n the hiAon￿l c05t ofthe Chwch 1881 and the amoLmt t5 not £kanalllBteTial givcD thel*ofiime since thebuilthgwas ertol. Thelhjrch does 5YrttheTCf￿ere¢WTSethl3lMt1d1D8 ¢)n its and2150 ts￿r￿S 7ta5 aHeiItsgeASs￿ The trusteesTrdieve itjlleetsthe SORP ¢riu¥iaof8Herilage asset in that t is of hi5tOTica] qI￿lly￿ ¢ontriEutrs ￿ kno* 4Ttd ¢utttye tlrou8b its rttrtrtion at>d is *L%&%iblc to the rALblic virwuL8. whicl ill TrusL*s' vtav. T$ • to PT¢SW¢ or ¢lear]y prcvcn¢ furtt¢r ¢kniorntion ofthe I￿lIdin8 is reco￿ls¢d in thc SOFA th it 15 InEiirre& (h) Cash r4sk equiv*Dts Casb wuivaients Tnchmk ¢wh in dwsts hdd at dl i)tt￿r$1mjrt4trfft 12wid invcstMe￿ts ryth 0￿￿tial m￿￿[Itie$0fthIfem0thhS or1¢58 aDd iwLkov&th¥fts. Bank ovudrntsae Nrythin borrowin8s in curre)t liabilities. (i) Flw•nthl In5¢rnments FI￿￿]a1 I55￿s. of FRS 102wall ofits xtistJwx finarKia] jj&ru￿ are rwnisal in the elxriiys wan￿ sheetwl*n the charity the contr ofthe iDsuiMneftL FInar￿1￿ 8nd liabiliiies are offx with the nct arn(￿ t*csts*l itt the *atem* whett is a Ic8ally etrforccable rightto sdoffthe rttognised8m(N]JA5andthere IS￿ iÈthtioHty 5ddcon andTrAgS ortrjrnlise the asset*)dsett]ethe liability SI￿ult3nthUsIy. B¢WcflnQ￿1￿lltrtts Basic fiTwJciai which itxludc debtor$ Ond cath Wld knk FAlan￿ •¢ Initi￿ty measured ai trdnyLffliOn includin8 tranwtiLm atxl are subsequL7rt1y amortiscd o)st using the effL*tive I￿tcr￿t method l￿1¢$S theatrdll8¢ment con5titutesa fitwin£ 1rdn￿tio￿ wI￿rethe(m)s2ttsfft 15measur￿at￿p1UthIValueOfthefllllre ipts disc￿1￿1 81 a maTket rate of intertst FinwKial dwified as receivable Mythin ort year are amortiserL BafIefv￿I￿lA￿h1&Flle￿ Basic finkneial liabilitie& incluthng creditors and l￿￿10#￿S are initiatly re¢ogni5ed at tTan5¥tion price un]ess the mnwnent congttui¢¥ a fina￿1￿8 traD5a¢tic￿, the d¢bt insm￿cnt is Me￿r￿ at the prexnt V81uc of the Jts]]E retrI￿S discountedataTnarkd yateofinterrsL Financial liabilitiesel￿Tficd ￿yab]e within Oneytararc￿l Dth instrwnMts aresub5equMUy canicd 8tumorti￿d c051 tL%ill8 theeffective iniu¢& ￿tem￿hC*I Tr*kcred1t(￿2reob11￿i￿¥1opaY for 8oodsor*rviLesth*hav¢beenacqutredln ￿ord5n￿ry¢o￿seoroW*0J￿5 rTom Amounts toyable are Cun￿1 li8biliti¢s if waymfflt is thx within oney¢aror les& If T¥ 18 ABERDEEN: FOUNTAINHALL CHURCHOF SCOTiAND ti) Owating le* Theclwity el&ssifJcs t￿ l￿e0fprIrt¢ing cqWpm￿l 0￿￿ting Iw th¢ tid¢ to equipJwitr¢m&ins Mith the 1¢s￿r the equipntnt is replgced moTe r¢gularly than the CLYJtKonic life of apl1￿cnL cFAryes are ch3TBed on a str3i8ht lineb8sisoverthe YEAR ofthc I Ik) T￿tIon AbCrde￿L.Fo￿Ial]th￿1 CbJrchofScithndi5Trwgnised&saclwity fOrthEpww￿s0f•PpIld￿ttax￿loti le8idat and isthereforcnotsubjccito Iwil(￿ on its charitsblexiivÈtie (l) R¢tIreMe￿ btJ*ffts {rn) Ap¢y Cg]leclio Whucthe church colkLts hJTLdsstsidly as an intttmediary ggeni for thirdpty tharitio& Ilve c01kni￿ monies se Stathmt of Winancial Activities asthey th) ￿l£On￿l￿]tc church i￿oMeoreX￿ajtht￿(t. Any undisknbU*dbHl￿JC¢S at￿EY￿-¢lldayhCId liability on TrAlaTKc sheeL 19 }ii- 311- 431 > r4 (*) iji- 111- 00 no 111- ABERDEEN: FOUNfAINHALL CHURCHOFSCOTL4ND r40TES AND AccouKfiNC POIJCIES (COIfflNUED FOR THE YEARET4DED 31 DECEMBER2025 7. St*ff e•sts 2025 SalariesaJ)J %w¢s Social ￿￿rity COSTS 72,018 The averd8¢ nwni*rOrem￿0Yc4s￿ring the ywwas as follow& Nwmber MU￿¢ S￿ff No an￿Yee had aDptoy<¥ in cxcessof £60O00. paid in aC￿rda￿e with th¢ Niottal stitrtnd ￿e, whith is related to ye8r5 of swvic< Tror the year un&r r¢irycw the minimwi stI￿d￿￿5£532443ThItheDXXIMWTh stirtDd (inthe fillh aThJ su1w￿ntYc8r$) £40,853. D￿the Y￿ThE Rever*￿TaT￿tt Web*r inCtyTedexTA￿Smrh1cb w￿r ￿￿￿tAll￿din 2025 IL*alling£185. DuEin8 the year I0TnL5t¢e￿off1l* bLwers rKeived rcKmlM]15u￿ts of ewststyallin8 £2,158 (2024-£5S70). During the yctrthe sum af£9.167 tmidto the servic# of th¢ Ew¢n Ritchi4 DIT￿￿￿0fMuSic WIK) 1$ alg) a tnL¥*r ofthe Church. No (ther ￿)￿cnLs Thrr¢ maik to'rn￿ees for undert&etk or5ervic(s rmvided no other 'IT￿or3pm￿ ￿lated to a Tn]stechad at)y rm)n&l intaesi in 8ny coDtrac¢ or I￿Su￿1¢jn tnterrd iuto by the Church duringtheyL¥r. DuTill8 y¢ratotsl of£79.584{2024. £78JSIII awiuding GiftAi¢w&s¢kJrnttyJ ￿ the(huth by TFU5tcc& Q￿￿'SCroSS Limited￿ acomt*Dy limitrdby mRjority ofthe thT¢Ltorsofthecfjmp4ny a]so Trustees of Abcrd2tn: Foujrtainl￿I Churth of S¢tKJan¢l The ¢(mpny ptiid prcmiw charity of £12.000{2024 . £IIIX)OA They Mrtraly) various cogsamourttll8to £7,IXX) (2024. £7,(XbOl. wtstar>ding t thr yearen ABERDEEN: FouNfAINHALL C8URCHOFSCOTiAND NOTES AND AccoiINfiNG POLICIES(coNfll¥uED> FOR THE YEARENDED31 DECEMBER2025 9. Ta￿ltsIt fixed •sxts At l Jant*ry 2025 Additions Priory&*radJwTJxnt 889.610 105,688 9)5298 At 31 Dttant¢r X125 Depretlat%o At l January 2025 Chgrg¢ forthe ye•J Impaimient low'3 I PrtorY¢Wr8￿￿5iMcDI 103,731 1.641 103.731 Ai 31 D￿￿ter 2025 J¥et bookvAI At 31 D*aniv ￿25 316 AI 31 X124 Heritsgr 455eis (}￿lUd¢d￿t £rril value) ¢OnSi￿ of the chuth buildingskrKJWft historic3lly &q QAMtt's Crosschwch w]kn¢b w&% 0￿d in 1881. 11 is not P)5sibl¥ w l&niÈfy th¢ hisr(*t¢ kX)& which is d￿*n￿￿ rntttcrial, and t]* L￿) rej• v8lue Trnwfe 31 Dtttmber 2025 Iacome ExptAdhure E￿O￿￿tIrt fullds Capital aLdowMet￿fu￿d StipoKt 471,610 1,540 1,988 859 1.639 l7 471.610 s.￿6 2.186 963 1.814 19 32 42 354 156 BenevoleDt babric Chur¢hof s￿Al￿ndTrust 39 378 li6 49 14 Rtsth*ted f•nds World mission & ￿llY fund B￿￿O[ent fund m8lixTrJm St¥achan fiJ￿j FI0￿￿rfirnd Worship andwithraJri#ian outsth fi￿d RedeYdopmeDL fLmd Music and arts fund Le￿[e$￿Id in trlls( fund Wortd mission & ecumenie 320 185 910 1307 320 185 740 219 (170) (1189) 2.101 4.523 105J27 4J23 105527 (17.690) 15.440 17?46 2.423 17J46 5,779 2,834 (4240) 3.082 1.6KI fimd Trdvel attd ￿lStanCe ￿nd Dcvclopmert doJa¢lo￿ffjJlld Music fijnd ComtE]unil)' fuDd Bible fund DcfibrIJJa￿r fund Tea fimd Fabric ftuxt Motsntzion SclMxJI r￿d Music atld worship furNJ 1.724 391 9J96 3J20 181 756 822 13 1.753 391 9596 3.051 1903 13.172) 756 822 182.789 1.680 2,441 4,450 15.449 87,490 3.974 10,905 1.566 3.755 561 1250 075 250 181789 (1,680) 1441 3,168 15.449 05 3,935 4,433 iJ66 3.755 581 1250 1075 25Q {1282) Fabric ￿erve fund Organ fihr Guild fiuld tyefi￿d 1,853 9,632 26,886 862 (9.671) 133358) Youth MDrkfi]nd Juniorehureh fiJDd 21 Bap￿￿81 fjjnd ABERDEEN: FouNfAINHALL CHURCHOFSCOTIAND NOTES AND ACCOUNllNC POLICiFS (COPnlNUED) FOR THE YEARENDED31 DECEMBER 2025 11 Mw¢mc•ts IN (tonthill¢d) J J￿¥￿ry 2Q25 Gaittsl {Josses) Tr4nsfers 31 Ik¢¢mber 2025 kncome Exp¢Ddltsre 423.830 748,945 (651415) 5.458 {15.440) 510a68 IPrsi2naleil fvnds comm1￿lty devel1vn￿￿ fund Reso¥ve fimd Lounge account RcdEvelopmeni fLD)d Lively minds fvnd 553 19,138 9,494 29,097 9,443 41LOIKI 489,5YI 1,423 505 553 19.138 12.162 29,097 12.758 41&(KX> 489.YJ7 1.423 505 41 4211 (1,543) 7,957 (4,6421 fur*1 Youth and tsjwation fvELd Mittis*r5 bellevolentfiuml Fabric fimd Tolal Pthr Yé*r G#iH51 es) Tr*B5fera 31 Dt(cthber 2024 IDcome Expe￿11th￿t 2024 Endo*iDent funds Capitsl cndownthi fund Stipthd 471.610 1,388 1.775 747 471,610 1540 1988 859 1,639 17 32 42 120 171 Bencvolent FabTiC ChLu¢h ofscotiattd Tn& ￿324 39 159 49 R4Strfeted fwkd5 World mission & ￿llY fund BM¢voIc￿ fi]nd 320 185 li L133 320 185 910 07 {1.1￿) (3.1151 FI0￿Er futsd Worship andwithr awisti8n outreadj r￿d Redevelopment fimd m￿1¢ and arts fvnd L¥ga¢iesheld lrt trUSL fun<1 World mission & 3.089 4,523 105.527 4523 105,527 2250 (16,1521 13.W2 17.346 17J46 423 2,744 fi]Dd Travel andassist8n(% fund Devel(4)r¥Krt (k)n*ion5 fynd m￿]C fijnd Communily fimd Bible garthn fLEnd Defibrillator fi￿d 1.712 391 9.569 lJ70 181 756 12 1.724 391 9J96 3?20 1450 (5001 756 (16Z) 27 ABERDEEN: FoiINfAINHALL CHURCHOF SCOTL4ND 13. Movenents {contluued) Teafimd 400 FaiYiG fillwj Mountzion SdKK>I fuThd Music andworship fiu Spteial projttt fvnd Fabric reserve fund Ot8an fimd Gwld fund Certtrc fimd A]]das)n hr4d5t￿￿ fund Partoral ear¢ fimd Youth WY)rk fund JthJiorchutEh Atlderson Xrna5 fiu¥J Baptignaj fvnd 182,789 181789 1,680 1441 4.450 15,449 87,490 3.974 iO.SY>5 1566 3.755 561 1250 1075 250 2,441 1672 15.449 7¥.089 4J83 (22) 1.853 &469 11633 19.078) (1.830) 1.566 3.755 561 1250 2.075 250 Ji Dettmbtr 2024 2024 ltteomè Expèndltsré 00sstsJ TrAurferx Unrestricted frnds Gcnera] fjJt)d (20.70 748250 (771.621) 11.809 456,098 423.830 CommLtrtty develwKDtfvDd 553 19,138 5.570 29,097 5,781 1268,1 489.597 1,423 505 553 19,138 9.494 29.097 9.443 418.IXJO 489J97 1,423 505 5J19 {iJ95) RedrYdoptne￿ [￿1 Lively min& fitnd M8n5¢r¢m fund LIeq￿tsllegacY fuTrl Youth and ￿luC￿lOn ftmd fjnisters t￿eV01entfW￿I (￿110 fuod FabrK fjjnd 8387 {4.7251 (380.IXKI) (470,Iml .417 Total 28 ABERDEEN: FOUNTAINHALL CHURCH OFSCOTL4ND NOTES AND ACCOUNTING POLICIES{CONnNUED) FOR THE VEARENDED311)ECEMBER2(125 A3. Mtsvtments fNnds (¢ohllThutd) Endowment C4Pital Endowme4tfund: This fund ariscs frun the 0fthema￿t ttndrewescnts the [￿Ch￿se pric& Sttpend fvnd.. IncomefTYxn thi5 fulldistrtC4th1tohdpdehytheo)st0fth¢Ann￿I &ipendwhKhisnoweo]tiuied thin th¢ GlviugtoGrowaU£￿tI0n. Mgnge fund: I￿ome from this fund is iTrtenthdÉo hdp ￿fraY the o)st ofm2iMtai#in8thefaE*ic ofthemsnse. Benevolent fuBd: Income frINn thi5 fimd is intend￿ w pThide futmb to enablc the rnrnikw to mth diw&i¢Mary fill1￿1al 5uprnrt to servingpartÉes ororganisation. Fabric fund.. I￿Ome from thts fund is io help I￿.f￿Y ihL L¥)Asof Main￿lDing the Church propeny. Church of StotlaThl Tru$i.. The income from this fvnd is tob¢ us¢dtOWdr& supporting Fq5¢0￿1 Lwe. World aRd UDity fvR4L. Th[5 fi]lld 15 fi)r the orrai￿8 yzific fillkls For to Chri BtheVo1entf￿ll￿: This fund isu8eJto3ssis¢c(mgwtionai moxni￿tSWlIhfi￿llni￿8l M*ltolm fund: This fjjnd i5 for the WTPOSe ofyouth in the ￿Tr￿￿on. Flower f¥￿a. This proceeds raised specifi￿ty for the of provtding Jloyrrs tothe Church. Wor5bAp and TAder ChTlstlan oulreAch fvad.. This fimd is for thc ￿[pOSe of Mxyship including ￿treach. the Tefyrbishment of the organ wid ￿ eo$t of mutiimcdia cquipmert. hall& togetheruryth the aw¢É8t(xl 0%￿nd]iV The m￿sit alld arts fuDd.. This fitlld is fort1* of ptomotin8 music and IWlliSL's fees and choirscholaTS. LLwit5 held trust fu4d: This fund IC￿C￿L$he[d for irKane 8tnerdtioD purtrfjse World mission reum￿lt*1 relatK)ws fwid: This f¥nd is forthc P￿m(￿lOn of Church missiottL R¢dTrd mlnlsters. b¢n¢voknt fvmd.. This Il¥)d 1$ for ihe trthefit of Tc¢iTed miDisiet& Tr*vel #sslst•w¢ futtd: Thisfutsd is ￿ tsislwith tr2v¢I costs ￿l*¢d w Churth evthtsand Developmcttt do￿￿till￿& f￿￿. This fimd represcnts conWional donatio￿10 e*)haÈ)cethe f¥ililies ofthe Churth. Mllslc futtd: This fiEtal rptcwDts funds and donatims geDcfdttd liDtttM￿S]Wd￿rthÈr￿itsIs?no tvtml& cuwjllu￿Ity(￿lld.. Thi5 fi]nd islo supFortiniiiatives in tk Church oJN]muntty. le garden fund.. Thi5 fimd isto supp)A thedevdoTXllCntof a LxxDllwrity biFAe 8ardEDwithÈn Cknrch ￿]nd￿. Defibrillat•r fund: This fil￿1 is 10 providea ryjmmuntiy &fjtriJlator. TeA fund: This fund isto SUP￿rt￿*2[￿ eoffce gatknrin8S. F•brl¢ fund: T1￿$ artses from the sale ofFfopeny aE>d is used tor fabrfc ineluthTtg rqAirs ttrtd main￿n8￿ Mo4Dt zi0￿ Sebool fund.. Thi5 15 to providE forieathing salaries in a school inJamai Musffie worship fuod: ThisfvT¥J is to a551# and thance worshi Swig1 pro5￿tfull￿.' This fi]nd providesfimds for wal outreach ]ThDittts ￿T￿￿TilY ¢)ver F#bn￿ reser¥* fU￿d." This ￿￿Ie5 (k}na￿j lry munt*fs ofth¢ Lwgwionw the Church fabric reserves forany large-S￿e retxir isyjes in i]K" fijll￿e. Or8aB fuDd: This fjJndr• moni¢5(k)n*dfoT coa5 awciated iTrith thechurch organ. G￿lId tsDd: This ful￿ is u5cd to run nornal adivities of th¢ Guild in¢1￿11ng ¢thrati￿) and￿tread1. Ccmtrt fuDd.. This is a timdto ct)ablt theChur¢h C&ntr¢ ¢0 supwrtcon8re8ationa] acuvtty andoutycach andservices ) the local c(xnmLEniLy. A￿ersoN Hrad5tollehThl: This fund i5to rAy for InalrAerAa￿ ofhÉa&￿. P*5t&ral care fund.. Thi5 fillMI is to supmthe minÈsterin txoviding &%qstance within the tAti Yovth i¥orkfuud: This fiuvjisto S￿￿LtheDec&of theyouth within thc Chur Shared youlh 1vorkerf￿lld: This fillKI w&s to swxxtthe w*visson of ay0￿h￿o￿r1n cOm￿ty. ¢huTth fvud.. 'This fijnd r¢￿￿8￿ts motsi¢s left forthe k*efii of theyounBerwotship& Andtrstsn fvDd: This fund istobe u￿d for Sunday Scho)I rArties at Christm B*pti5Thal fund: This fvnd is to be in of Iwi*ns. H01b￿rn W*ttGutld: This firnd wasto 5uprx)rt the Guild in servin8 the cllltr￿ c(xnmunities#ndthe worl ollttt*th fund.. Thep￿￿>￿evr this is to infonn and aKx)w8ge thelctsl commut)ity. 29 ABERDEEN: Foul￿AllNHALL CHURCHOFSCOTIAND NOTES AND ACCOUi¥TINC POLICIES{coKr￿VvED￿ FOR THE YEARENDED3R ￿CEmBER2025 13. MoveweDts lfj fvnds (¢oDIINued) fwid: Thr T￿￿t￿5 havc de5i8nated this fi￿d to allow th¢ usc ol.d￿ wiscs by loc Rwrve TheTtwett hwe sd &sidE fi￿1sfOr uDfo[L￿n sIM)rt4enn rw1lreft￿ 1thog¢ Ateoullt 'fhc 'frustres Imvc dcSi￿￿tcd this fijnd for pft)vithn8 coffeellea etc. Lo the l(xal mmuTtilyi thL swpjuxs being ¢knated to variouscharities. Redevelopmtllt fvnd: The TnLts have $¢1 aside fiumts forthe r¢dryelLyment olthoChw¢b's b&lls. Llvety mlDds The'frusteis hwL dc5igndixl this fundto fortni8htty prtsentations ty swkeTr. M#D5e R￿try¢ Ifomiuty Pro￿rtY Reserve fillKI),' Thi5 fi￿d r¢pr(xntsthc rth.IKrii4gc pro￿nI￿ hc]dty U* Chur¢h Tru#￿5. B¢quatylega¢y futtd.. These aTe set by theTT￿ tObE￿￿￿ iD5trwted ty thuD. Youih 8nd educAtlon fll￿d. TrTrust¢rshavc se1&9& fuThlsw sup]xR* mant*rs oftheconBwtson4nd&speciaily thc youth of the Church in rwoTral dcvel(VntsJt thjd Olrtrtach projwlj. Mlnlster8 btnevolent thnd: TheTnJAees FAve sd&8ide fiLttds to erwble Jwk¢ths¢rtlioTOry fjnthci81 sUp￿rt to deserving orowi5Etion> Gvlld bjlld: This fund is used run the TK)Thal #divitieJ ofth¢lhild F*brk fund.. ThetruaLW bave sct widE fLmds forthe mg1Thty￿¢0f the Church property. l& Ex¢WioMI It*m12024 0￿y> PriLY ¢0 Union of the 4 thwchestskin8 platt in Jllr￿ 2011. the lom)¢rRubisl8w Chw¢h ac¢oynts IndUd￿ as 4 fixed themonseofthechwchai a y￿U¢ of£420.IMKI. In th¢ Dccrrn￿r 2023 a￿Ollnts foll¢JwiDg thc Unl￿, th¢v￿ll¢￿ impai￿1 sum of £40.0￿ ts) rcfltCL thc red￿tIon in ￿lUE. lThe pryrty 5uh5equently sold fry £38Ql)(M) Ic co￿& liwasthen by the¢￿ernI Tnw¢esth8¢th¢ &Yoperty should noi have Ix¢n in th¢a%sL%sofRubislaw Churchand thllt the prrKccds wereto besent tothe Gen￿ Trttyttts whtye il Mfjuld ￿ aEylied to thL corwll¢Jaw￿ fthic A5 a Mul¥ th¢ 2024 ￿coUnts includcd an Ex(Wiond item to conw( this siD￿tiOn by redwing the fvttds ty trR sum of £380.IXKI bein8 the net of the origin￿ vtslueol'£420.(KKJ1&*8 ihe im￿l￿¢n( in1md￿ in r)eLemFxr 2Q23. IS Volwtee In c(bmrnon wth 811 amBre8aliuJs of thL' ChwL.h of Se4)Uand thc e4Trn8fCBation bTh￿fits from the a>ntrihution m￿C by voluntcus who wve their lime artd thien(g *illiThBly for ihebubrfit of ¢hc Church. Thc 8T￿ Orc￿￿r¢￿￿[I0n￿ lifc which rdy th tlK Contribution of volurtttrs tre many and ￿ •Jd much of the adivity unthk to Comin￿ MtTe it t forthecornmitmertL shoMryL l& Allg]pls •tn•t *Mets anbong funds mrestricted DeJi ated Re5tritled EmdoYrnieDt fonds Tot#l Nel wets at31 DKember 2025 Fixcd8s3ets 316 94,172 415.8 414CQO 471&10 26,531 889.926 261,685 IJ73.IK>2 140,982 331.472 CUT￿1 &$%t￿{liSt￿litieS) 625,650 Net Assets at 31 Dettmber21124 Fixed &sseLs 1957 93.221 32L625 41&( 471.610 891,i67 244.109 1291,625 126.998 343J( Current&8s¢￿(I[&￿￿IlfIC$) 619.667 470 1037 667 ￿01 495 2 427 301 30 ABERDEEN: FOUNfAllWLL CHtIRCH OFSCOTIAND NOTES AND ACCOUNTING POLICIES IcoNfiNUED) FOR THE YEARENDEDJI DECEMBER2025 17. Co•trnMthg p*rty The tharity 15 urKkTthccontrol of t￿TrUste￿ a5 &&itedm p98e 7. l& Gowrnmellt Crnnts DLtTill8 the year. the Ciwity E*nefited ofL1stwJPl￿ of Woryhip VATI1￿ in the sum of Q6,681 {2024- £30.489) During the yev. thE Chllrity Imefitrd from N¢￿-Re￿Ide￿i&l Bvsine$5 rntL% rdieFof£54025 due to Pkn of Worship CXL7nption. 19. Rtroncilixllon of net movement fvnds to ￿et flow from op¢r4tlllg *livitkJ 2025 Net moirmcnt in fiut£Ls Athl E4ekdeptti8tion chorge Add bxk10&8 on dis￿ of r￿ed &w15 DeduLt interest income ond divathnd Ddykx gam￿&￿1 loss&% rm InV¢*n￿LI Dcduct olkr 82inQadd l¥(* dher Irisses DccrcaYeJ(iThcte&sel itt debtor5 I￿r¢￿Ild￿re￿I in crolitors 97,312 (371548) 1265 155.194) (54.739) {17.576) 121.4371 380,( {46,762} (352291 Ne¢ ¢*8h wed ltt opmtlDI admd 20. Colle¢lloni for thlrd partl¢¥ In J(bJiiion lo the cdlectioTrs Ixk)w. tl* sum of £3.172 thna*d to charities from funiL4 rnistsj ty the Music @ The Stoth( iniliaiive. Durin8 the yfdr the follo￿￿ng¢011￿￿onswert mf4le forthird rArtiu'. 21ll5 Christian Aid ETskiTX Ho¥itsl 3.183 1.039 3.650 320 550 AIMS WaterAid C&8h forKids CRirns cOun￿lI1n8 Chadie Hous 1115tam N¢ightx)ur 555 2,003 1.616 645 5.071 Tmsform Trn1e Cn)5ycxh 586 834 Mercy Ships FrI￿ds01"Art¢b)r E9ri HAtgFund Ukr4tn¢ 250 482 31 APPENDIX TOTHE FINANa*L sfATEME FOR THE YEAR EI¥DED31 DECEMBER 21125 FUIqDS HELD ON BEHAIF OF THE CONCRECATION BY THE CHURCH OF SCOTLANDGENEIi4L TRUSTEES 2024 Crcdil 31 Decemlw2024 at L¥J3t 178259 17&259 Reajisoj aain on sde olinvethents (65J&J) 31.655 c￿all hlance at 31 Deeemi%r2023 al￿st markctv￿Ue ofE4lwKe5at 31 D￿nber 2025 Cr¢45t 31 Dceanixr 2024 1,$41 4,931 Invutsnert Income 445 6.627 124C(iI) (I I J53) 21798 1.820 Int¢￿s[ reeeivgjl (Faid) Adminib1rntlon ¢oas Crc4itW8n¢¢ at 31 Dcccmiyr Z023 Tewpornry Ctrditl (Dtblil 8¢ 31 Lkctnthr 2024 499.043 (3501 Interest paid ttOF¢rty sa]ts {netof law &partsn￿t¢OSIs) PrO￿Y costs 255.310 657J23 16 130 Croait wan￿ rt 31 Drxcmkn 2025 32